Income Tax Refund without matching of TDS

CBDT has issued an important instruction to all officers regarding refund of TDS without matching of tds amount with form 26AS. As per new instructions when an assessee approaches the Assessing Officer with requisite details and particulars in the form of TDS certificate as an evidence against any mismatched amount, the said Assessing Officer will verify whether or not the deductor has made payment of the TDS in the Government Account and if the payment has been made, credit of the same should be given to the assessee.

After these instruction responsibility to verify the correctness of TDS claim has been shifted from assessee to assessing officer. Further he is also directed to got rectified the TDS return from deductor, if required , through the help of ITO(TDS) of the deductor .

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